General Explanation of the Tax Reform Act of 1986
Author :
Publisher :
Page : 1400 pages
File Size : 34,45 MB
Release : 1987
Category : Income tax
ISBN :
Understanding the tax reform debate background, criteria, & questions
Author :
Publisher : DIANE Publishing
Page : 77 pages
File Size : 32,81 MB
Release : 2005
Category :
ISBN : 1428934391
Book Description
OECD Tax Policy Studies Tax Policy Reform and Economic Growth
Author : OECD
Publisher : OECD Publishing
Page : 157 pages
File Size : 38,25 MB
Release : 2010-11-03
Category :
ISBN : 9264091084
Book Description
This report investigates how tax structures can best be designed to support GDP per capita growth.
Designing a Tax Administration Reform Strategy
Author : Ms.Katherine Baer
Publisher : International Monetary Fund
Page : 37 pages
File Size : 33,38 MB
Release : 1997-03-01
Category : Business & Economics
ISBN : 1451980396
Book Description
Building on previous FAD work in the tax administration field, this paper defines broad criteria for diagnosing the problems in a country’s tax administration and formulating an appropriate reform strategy. To be effective, this strategy should be based on the size of the tax gap and the country’s particular circumstances. This paper discusses some guiding principles which have provided the basis for successful reforms, including: reducing the tax system’s complexity, encouraging taxpayers’ voluntary compliance, differentiating the treatment of taxpayers by their revenue potential, and ensuring the reform’s effective management. Also discussed are specific bottlenecks that hinder the effectiveness of the tax administration’s operations.
General Explanations of the Administration's Revenue Proposals
Author : United States Dept of the Treasury
Publisher : Palala Press
Page : 0 pages
File Size : 20,13 MB
Release : 2018-03-02
Category :
ISBN : 9781379035992
Book Description
This work has been selected by scholars as being culturally important, and is part of the knowledge base of civilization as we know it. This work was reproduced from the original artifact, and remains as true to the original work as possible. Therefore, you will see the original copyright references, library stamps (as most of these works have been housed in our most important libraries around the world), and other notations in the work. This work is in the public domain in the United States of America, and possibly other nations. Within the United States, you may freely copy and distribute this work, as no entity (individual or corporate) has a copyright on the body of the work. As a reproduction of a historical artifact, this work may contain missing or blurred pages, poor pictures, errant marks, etc. Scholars believe, and we concur, that this work is important enough to be preserved, reproduced, and made generally available to the public. We appreciate your support of the preservation process, and thank you for being an important part of keeping this knowledge alive and relevant.
Tax Simplification
Author : Chris Evans
Publisher :
Page : 0 pages
File Size : 35,49 MB
Release : 2015
Category : Law
ISBN : 9789041159762
Book Description
Why are tax systems so complex? What are the causes of tax law complexity? What are the consequences? Why is tax simplification so difficult to achieve? These, and related questions, lie at the core of this volume on tax simplification featuring chapters by leading tax experts around the world. The quest for simplicity è^' or at least some move towards simplification è^' has been a fixation of governments and others for many years, but little appears to have been achieved. Tax simplification is the most widely quoted but the least widely observed of the usually stated goals of policy (equity and efficiency being the others). It has been used (and abused) as a primary justification for tax reform over the last century, and typically it is seen as è^-a good thingè^-- è^' to say that one is in favour of tax simplification is tantamount to stating that one is in favour of good as opposed to evil.
The Encyclopedia of Taxation & Tax Policy
Author : Joseph J. Cordes
Publisher : The Urban Insitute
Page : 522 pages
File Size : 12,80 MB
Release : 2005
Category : Business & Economics
ISBN : 9780877667520
Book Description
"From adjusted gross income to zoning and property taxes, the second edition of The Encyclopedia of Taxation and Tax Policy offers the best and most complete guide to taxes and tax-related issues. More than 150 tax practitioners and administrators, policymakers, and academics have contributed. The result is a unique and authoritative reference that examines virtually all tax instruments used by governments (individual income, corporate income, sales and value-added, property, estate and gift, franchise, poll, and many variants of these taxes), as well as characteristics of a good tax system, budgetary issues, and many current federal, state, local, and international tax policy issues. The new edition has been completely revised, with 40 new topics and 200 articles reflecting six years of legislative changes. Each essay provides the generalist with a quick and reliable introduction to many topics but also gives tax specialists the benefit of other experts' best thinking, in a manner that makes the complex understandable. Reference lists point the reader to additional sources of information for each topic. The first edition of The Encyclopedia of Taxation and Tax Policy was selected as an Outstanding Academic Book of the Year (1999) by Choice magazine."--Publisher's website.
The Benefit and The Burden
Author : Bruce Bartlett
Publisher : Simon and Schuster
Page : 354 pages
File Size : 17,61 MB
Release : 2012-01-24
Category : Business & Economics
ISBN : 1451646267
Book Description
A thoughtful and surprising argument for American tax reform, arguably the most overdue political debate facing the nation, from one of the most respected political and economic thinkers, advisers, and writers of our time. THE UNITED STATES TAX CODE HAS UNDERGONE NO SERIOUS REFORM SINCE 1986. Since then, loopholes, exemptions, credits, and deductions have distorted its clarity, increased its inequity, and frustrated our ability to govern ourselves. By tracing the history of our own tax system and assessing the way other countries have solved similar problems, Bruce Bartlett explores the surprising answers to all these issues, giving a sense of the tax code’s many benefits—and its inevitable burdens. From one of the most respected political and economic thinkers, advisers, and writers of our time, The Benefit and the Burden is a thoughtful and surprising argument for American tax reform.
General Explanation of the Tax Reform Act of 1976
Author : United States. Congress. Joint Committee on Taxation
Publisher :
Page : 700 pages
File Size : 18,64 MB
Release : 1976
Category : Income tax
ISBN :
Book Description
A Good Tax
Author : Joan Youngman
Publisher :
Page : 260 pages
File Size : 14,69 MB
Release : 2016
Category : Local finance
ISBN : 9781558443426
Book Description
In A Good Tax, tax expert Joan Youngman skillfully considers how to improve the operation of the property tax and supply the information that is often missing in public debate. She analyzes the legal, administrative, and political challenges to the property tax in the United States and offers recommendations for its improvement. The book is accessibly written for policy analysts and public officials who are dealing with specific property tax issues and for those concerned with property tax issues in general.
